https://www.taxtmi.com/caselaws?id=77963 Modvat/Cenvat credit on inputs used in mines was held admissible, as the point was covered by an earlier binding decision; the assessee succeeded on that issue. Credit on capital goods used in mines depended on whether the mines were captive and formed one integrated unit with the cement factory. Where the mines were not captive and supplied limestone to different assessees, credit would not be available. Because a clear factual finding on the nature of the mines was required, the capital-goods issue was remanded for fresh determination, leaving the assessee with only partial relief. en-us Tue, 20 Jul 2010 00:00:00 +0530 Wed, 19 Nov 2025 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77963 Modvat/Cenvat credit on inputs used in mines was held admissible, as the point was covered by an earlier binding decision; the assessee succeeded on that issue. Credit on capital goods used in mines depended on whether the mines were captive and formed one integrated unit with the cement factory. Where the mines were not captive and supplied limestone to different assessees, credit would not be available. Because a clear factual finding on the nature of the mines was required, the capital-goods issue was remanded for fresh determination, leaving the assessee with only partial relief. Case-Laws Central Excise Tue, 20 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77963